The Social Commitment of Brazilian Managers: The Concept, a Scale, and an Empirical Study of Corporate Social Responsibility

Abstract

The purpose of this study is to analyze the attitudes of Brazilian managers toward Corporate Social Responsibility, defined as their willingness to simultaneously meet the economic, legal, and ethical commitments that bind business companies to society. A Managers' Social Commitment Index (SCI) is proposed and a new scale is presented and confirmed as a reliable research instrument in a field study involving 252 Brazilian business managers. Results revealed that managers prioritize economic commitment, even though as they get older and more experienced they tend to sacrifice this commitment to comply with the law. Women showed greater willingness to integrate ethical interests in management decision making, revealing a higher degree of social commitment.